Miller v. Commissioner

ROBERT D. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Miller v. Commissioner

Docket No. 29741-87.

United States Tax Court

T.C. Memo 1989-128; 1989 Tax Ct. Memo LEXIS 128; 56 T.C.M. (CCH) 1553; T.C.M. (RIA) 89128;

March 27, 1989.

Richard L. Kuhlman, for the petitioner.

Albert B. Kerkhove, for the respondent.

GERBER

MEMORANDUM OPINION

GERBER, Judge: Respondent determined deficiencies in petitioner's income tax and additions to tax, as follows:

Additions to Tax

Income

Section

Section

Section

Section

Section

Year

Tax

6651(a)(1) 1

6653(a) 2

6653(a)(2)

6654

6661

1980

$ 19,147

$ 4,787

$ 957

--

$ 1,218

$ --

19…